GST
Articles in the GST category.
October 23, 2026 • 5 min read • GST
Blocked credit under Section 17(5): purchases on which you cannot claim GST ITC
Learn which purchases attract blocked credit under Section 17(5) of the CGST Act, with a worked example and a simple way to keep ineligible GST out of your...
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October 23, 2026 • 5 min read • GST
GSTR-1 vs GSTR-3B reconciliation: a monthly checklist to find and fix mismatches
Learn how to compare GSTR-1, GSTR-3B and your sales register each month, trace differences to invoices and correct them before a notice arrives.
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October 23, 2026 • 5 min read • GST
ITC reversal for unpaid supplier invoices: the 180-day rule under Rule 37 explained
Not paid a supplier within 180 days? Learn when you must reverse GST input tax credit, how interest works and how to re-claim it, with a worked example.
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October 23, 2026 • 5 min read • GST
Tax invoice, bill of supply or delivery challan: which GST document to issue and when
A plain-language guide to choosing between a tax invoice, bill of supply, delivery challan and credit or debit note under GST, with common mistakes to avoid.
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October 23, 2026 • 6 min read • GST
GST reverse charge mechanism (RCM): how to account for it, pay it and claim ITC
A plain-language guide to GST reverse charge: which supplies it covers, how to report and pay it in GSTR-3B, and how to claim input tax credit.
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October 23, 2026 • 5 min read • GST
ITC time limit under Section 16(4): the 30 November 2026 deadline for FY 2025-26 invoices
The default cut-off to claim input tax credit on FY 2025-26 invoices is 30 November 2026. Learn which GSTR-3B is the last one and how to prepare.
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October 23, 2026 • 6 min read • GST
GST credit notes under Section 34: when to issue one and the 30 November time limit
When to issue a GST credit note, what Rule 53 requires, and why 30 November 2026 matters for FY 2025-26 sales, with a simple monthly routine.
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October 23, 2026 • 5 min read • GST
GST late fee and interest on GSTR-3B: how they are calculated, with a worked example
Missed the GSTR-3B due date? Learn how GST late fee and interest differ, how each is calculated, and how to avoid both, with a simple worked example.
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October 23, 2026 • 5 min read • GST
E-way bill basics: when you need one, how long it is valid and common mistakes
A plain-English guide to e-way bills: when goods worth over ₹50,000 need one, Part A and Part B, validity by distance, and mistakes to avoid at dispatch.
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